Minnesota Legislature
SF 1879
as introduced - 90th Legislature (2017 - 2018) Posted on 03/10/2017 08:44am
Current Version - as introduced
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A bill for an act
relating to transportation; modifying sales tax deposits and accounts for
transportation purposes; amending Minnesota Statutes 2016, sections 297A.815,
subdivision 3; 297A.94.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2016, section 297A.815, subdivision 3, is amended to read:
Subd. 3.
Motor vehicle lease sales tax revenue.
(a) deleted text begin For purposes of this subdivision,
"net revenue" means an amount equal to the revenues, including interest and penalties,
collected under this section, during the fiscal year; less $32,000,000 in each fiscal year.
deleted text end
deleted text begin (b)deleted text end On or before June 30 of each fiscal year, the commissioner of revenue deleted text begin shalldeleted text end new text begin mustnew text end
estimate the amount of the deleted text begin net revenuedeleted text end new text begin revenues new text end for the current fiscal yearnew text begin , including interest
and penalties collected during the fiscal year under this sectionnew text end .
deleted text begin (c)deleted text end new text begin (b) new text end On or after July 1 of the subsequent fiscal year, the commissioner of management
and budget deleted text begin shalldeleted text end new text begin mustnew text end transfer the deleted text begin net revenue asdeleted text end new text begin revenues new text end estimated in paragraph deleted text begin (b)deleted text end new text begin (a)
new text end from the general funddeleted text begin ,deleted text end as follows:
(1) deleted text begin $9,000,000 annually until January 1, 2015, anddeleted text end new text begin $32,000,000 to the highway user tax
distribution fund;
new text end
new text begin (2)new text end 50 percent deleted text begin annually thereafterdeleted text end new text begin of the remaindernew text end to the county state-aid highway fund.
Notwithstanding any other law to the contrary, the commissioner of transportation shall
allocate the funds transferred under this clause to the counties in the metropolitan area, as
defined in section 473.121, subdivision 4, excluding the counties of Hennepin and Ramsey,
so that each county shall receive of such amount the percentage that its population, as defined
in section 477A.011, subdivision 3, estimated or established by July 15 of the year prior to
the current calendar year, bears to the total population of the counties receiving funds under
this clause; and
deleted text begin (2)deleted text end new text begin (3) new text end the remainder to the greater Minnesota transit account.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective January 1, 2018.
new text end
Sec. 2.
Minnesota Statutes 2016, section 297A.94, is amended to read:
297A.94 DEPOSIT OF REVENUES.
(a) Except as provided in this section, the commissioner shall deposit the revenues,
including interest and penalties, derived from the taxes imposed by this chapter in the state
treasury and credit them to the general fund.
(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
account in the special revenue fund if:
(1) the taxes are derived from sales and use of property and services purchased for the
construction and operation of an agricultural resource project; and
(2) the purchase was made on or after the date on which a conditional commitment was
made for a loan guaranty for the project under section 41A.04, subdivision 3.
The commissioner of management and budget shall certify to the commissioner the date on
which the project received the conditional commitment. The amount deposited in the loan
guaranty account must be reduced by any refunds and by the costs incurred by the Department
of Revenue to administer and enforce the assessment and collection of the taxes.
(c) The commissioner shall deposit the revenues, including interest and penalties, derived
from the taxes imposed on sales and purchases included in section 297A.61, subdivision 3,
paragraph (g), clauses (1) and (4), in the state treasury, and credit them as follows:
(1) first to the general obligation special tax bond debt service account in each fiscal
year the amount required by section 16A.661, subdivision 3, paragraph (b); and
(2) after the requirements of clause (1) have been met, the balance to the general fund.
(d) new text begin Beginning with sales taxes remitted after July 1, 2017, the commissioner must deposit
in the state treasury the revenues collected under section 297A.64, subdivision 1, and credit
them to the highway user tax distribution fund.
new text end
new text begin (e) new text end The commissioner shall deposit the revenues, including interest and penalties,
collected under section 297A.64, subdivision 5, in the state treasury and credit them to the
general fund. By July 15 of each year the commissioner shall transfer to the highway user
tax distribution fund an amount equal to the excess fees collected under section 297A.64,
subdivision 5, for the previous calendar year.
deleted text begin (e)deleted text end new text begin (f) Beginning with sales taxes remitted after July 1, 2017, in conjunction with the
deposit of revenues under paragraph (d), the commissioner must deposit into the state
treasury and credit to the highway user tax distribution fund an amount equal to the estimated
revenues derived from the tax rate imposed under section 297A.62, subdivision 1, on the
lease or rental for not more than 28 days of rental motor vehicles subject to section 297A.64.
The commissioner must estimate the amount of sales tax revenue deposited under this
paragraph based on the amount of revenue deposited under paragraph (d).
new text end
new text begin (g) new text end 72.43 percent of the revenues, including interest and penalties, transmitted to the
commissioner under section 297A.65, must be deposited by the commissioner in the state
treasury as follows:
(1) 50 percent of the receipts must be deposited in the heritage enhancement account in
the game and fish fund, and may be spent only on activities that improve, enhance, or protect
fish and wildlife resources, including conservation, restoration, and enhancement of land,
water, and other natural resources of the state;
(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and may
be spent only for state parks and trails;
(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and may
be spent only on metropolitan park and trail grants;
(4) three percent of the receipts must be deposited in the natural resources fund, and
may be spent only on local trail grants; and
(5) two percent of the receipts must be deposited in the natural resources fund, and may
be spent only for the Minnesota Zoological Garden, the Como Park Zoo and Conservatory,
and the Duluth Zoo.
deleted text begin (f)deleted text end new text begin (h)new text end The revenue dedicated under paragraph deleted text begin (e)deleted text end new text begin (g)new text end may not be used as a substitute
for traditional sources of funding for the purposes specified, but the dedicated revenue shall
supplement traditional sources of funding for those purposes. Land acquired with money
deposited in the game and fish fund under paragraph deleted text begin (e)deleted text end new text begin (g)new text end must be open to public hunting
and fishing during the open season, except that in aquatic management areas or on lands
where angling easements have been acquired, fishing may be prohibited during certain times
of the year and hunting may be prohibited. At least 87 percent of the money deposited in
the game and fish fund for improvement, enhancement, or protection of fish and wildlife
resources under paragraph deleted text begin (e)deleted text end new text begin (g)new text end must be allocated for field operations.
deleted text begin (g)deleted text end new text begin (i) new text end The revenues deposited under paragraphs (a) to deleted text begin (f)deleted text end new text begin (h)new text end do not include the revenues,
including interest and penalties, generated by the sales tax imposed under section 297A.62,
subdivision 1a, which must be deposited as provided under the Minnesota Constitution,
article XI, section 15.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2017.
new text end